IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 17TH DAY OF OCTOBER, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGI INCOME TAX APPEAL NO.313 OF 2019 BETWEEN:
1. THE PR. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, C.R. BUILDING, QUEEN’S ROAD, BENGALURU-560 001.
2. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-1(2), C.R. BUILDING, QUEENS ROAD, BENGALURU-560 001.
...APPELLANTS (BY SRI E.I. SANMATHI, ADVOCATE FOR SRI K.V. ARAVIND, ADVOCATE) AND:
M/S. RAJESH EXPORTS LIMITED NO.4, BATAVIA CHAMBERS, KUMARA PARK (EAST), BENGALURU-560 001, PAN: AAACR 8642N.
…RESPONDENT THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 27.11.2018 PASSED IN ITA NO.1034/BANG/2017, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING THIS COURT TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1034/BANG/2017 DATED 27.11.2018 FOR ASSESSMENT YEAR 2008-2009 ANNEXURE-D AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU AND ETC.
***** THIS INCOME TAX APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT The learned counsel for the appellants submit that the appeal is not maintainable in view of the monetary limits and also in terms of Circular No.17 of 2019 dated 08.08.2019 passed by Director (ITJ), Central Board Direct Taxes, New Delhi.
2. In view of the submission made, the appeal is dismissed as such.
Sd/- Sd/-
JUDGE JUDGE